問(wen) 我是一名會計(ji)師，剛剛找到一份新工作，聽說公(gong)司在(zai)轉正后給交社會保險，請(qing)問什么是社會保險？

答 社(she)會(hui)保(bao)險(xian)(xian)(xian)是(shi)國家通(tong)過立法建立的(de)(de)一種社(she)會(hui)保(bao)障制(zhi)度，其(qi)功能(neng)在(zai)于使(shi)勞(lao)動(dong)者(zhe)在(zai)因年老(lao)、患病、失業(ye)(ye)、生(sheng)育、傷(shang)殘、死亡等原因，暫時或(huo)永久喪失勞(lao)動(dong)能(neng)力(li)而中斷勞(lao)動(dong)無(wu)法獲得勞(lao)動(dong)報酬，本人及(ji)其(qi)供養(yang)的(de)(de)家屬(shu)失去生(sheng)活來源，能(neng)夠從(cong)社(she)會(hui)獲得物質(zhi)幫助。社(she)會(hui)保(bao)險(xian)(xian)(xian)與商(shang)業(ye)(ye)保(bao)險(xian)(xian)(xian)的(de)(de)不同之處在(zai)于：商(shang)業(ye)(ye)保(bao)險(xian)(xian)(xian)是(shi)盈利(li)性的(de)(de)，是(shi)否參加(jia)商(shang)業(ye)(ye)保(bao)險(xian)(xian)(xian)是(shi)完全自愿的(de)(de)；而社(she)會(hui)保(bao)險(xian)(xian)(xian)是(shi)強(qiang)制(zhi)性的(de)(de)，用人單位(wei)合勞(lao)動(dong)者(zhe)必須參加(jia)。就我國目前情(qing)況來看，社(she)會(hui)保(bao)險(xian)(xian)(xian)包括養(yang)老(lao)保(bao)險(xian)(xian)(xian)、失業(ye)(ye)保(bao)險(xian)(xian)(xian)、醫療保(bao)險(xian)(xian)(xian)、工傷(shang)保(bao)險(xian)(xian)(xian)和(he)生(sheng)育保(bao)險(xian)(xian)(xian)。